Although employers have been recently cutting payrolls, severance and change-in-control plans haven’t been affected by the recession, finds a new study by WorldatWork and Innovative Compensation and Benefits Concepts LLC, an HR consulting firm.

Based on the Severance and Change-in-Control Practices 2011 study, many employers continue to retain a separate written severance plan for the CEO, key executives and the rest of the employees. Tenure, position, salary and employment agreement appear to be the most important factors in determining severance status.

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